2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§338.14. City of Minden; authority to levy additional sales and use tax
RS 338.14 - City of Minden; authority to levy additional sales and use tax
A. The governing authority of the city of Minden may levy and collect an additional one-half of one percent sales and use tax within the corporate limits of the city. Pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to all other sales and use taxes which the governing authority is authorized to levy and collect, including without limitation the taxes authorized by R.S. 47:338.1.
B. The proceeds of the sales and use tax herein authorized shall be used for such purposes as are determined by the governing authority, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of Minden. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be in addition to all other sales and use taxes being collected by the governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
Acts 1996, No. 22, §1, eff. June 27, 1996; Redesignated from R.S. 33:2711.13 pursuant to Acts 2011, No. 248, §4.
